Die Mindestbesteuerung multinationaler Konzerne: Zur Vereinbarkeit der GloBE-Reg

$ 46.13

Publisher: Springer Fachmedien Wiesbaden Gmbh Illustrator: Yes Type: NA ISBN: 9783658440589 Author: Nicolas Steinmeister Book Series: Pwc-Studien Zum Unternehmens- Und Internationalen Steuerrecht Ser. Format: Trade Paperback Item Length: 8.3 in Genre: Law, Business & Economics gtin13: 9783658440589 Item Width: 5.8 in Topic: Finance / General, General Country of Origin: Germany Book Title: Mindestbesteuerung Multinationaler Konzerne : Zur Vereinbarkeit der Globe-Regeln MIT Höherrangigem Recht und Doppelbesteuerungsabkommen Aus Deutscher Perspektive Publication Year: 2024 Publication Name: NA ISBN-13: 9783658440589 Language: German Number of Pages: Xxi, 280 Pages

Description

Die Mindestbesteuerung multinationaler Konzerne by Nicolas Steinmeister Estimated delivery 3-12 business days Format Paperback Condition Brand New Description Dieses Open-Access-Buch behandelt die globale Mindeststeuer für Großkonzerne, auf die sich im Herbst 2021 137 Staaten verständigt haben, die als Mitglieder im Inclusive Framework (IF) on BEPS von G20/OECD an der Reform des internationalen Steuerrechts arbeiten. Publisher Description Dieses Open-Access-Buch behandelt die globale Mindeststeuer für Großkonzerne, auf die sich im Herbst 2021 137 Staaten verständigt haben, die als Mitglieder im Inclusive Framework (IF) on BEPS von G20/OECD an der Reform des internationalen Steuerrechts arbeiten. Das Buch untersucht, ob die Bundesrepublik Deutschland als an der Einigung beteiligtes Mitglied des IF die neuen Regeln, wie sie aus der Einigung vom 8. Oktober 2021 und den Modellregeln vom 20. Dezember 2021 hervorgegangen sind, implementieren kann. Abgestellt wird hierbei auf eine zum Zeitpunkt der Einreichung dieser Arbeit noch diskutierte rein nationale Umsetzung ohne unionsrechtliche Harmonisierungsvorgaben. Vor diesem Hintergrund werden die Regelungen auf ihre Vereinbarkeit mit den Vorgaben des Grundgesetzes, des EU-Rechts und der nach völkerrechtlichen Rechtssätzen verbindlichen Doppelbesteuerungsabkommen überprüft. Unter Berücksichtigung der bislang zu diesen Fragen erschienen Literaturstimmen setzt sich der Autor mit den konkreten Empfehlungen der Modellregeln auseinander und bringt seine eigenen Überlegungen unter besonderer Berücksichtigung der deutschen Perspektive ein. Details ISBN 3658440589 ISBN-13 9783658440589 Title Die Mindestbesteuerung multinationaler Konzerne Author Nicolas Steinmeister Format Paperback Year 2024 Pages 280 Edition 2024th Publisher Springer Fachmedien Wiesbaden GE_Item_ID:160108825; About Us Grand Eagle Retail is the ideal place for all your shopping needs! With fast shipping, low prices, friendly service and over 1,000,000 in stock items - you're bound to find what you want, at a price you'll love! Shipping & Delivery Times Shipping is FREE to any address in USA. Please view eBay estimated delivery times at the top of the listing. Deliveries are made by either USPS or Courier. We are unable to deliver faster than stated. International deliveries will take 1-6 weeks. NOTE: We are unable to offer combined shipping for multiple items purchased. This is because our items are shipped from different locations. Returns If you wish to return an item, please consult our Returns Policy as below: Please contact Customer Services and request "Return Authorisation" before you send your item back to us. Unauthorised returns will not be accepted. Returns must be postmarked within 4 business days of authorisation and must be in resellable condition. Returns are shipped at the customer's risk. We cannot take responsibility for items which are lost or damaged in transit. For purchases where a shipping charge was paid, there will be no refund of the original shipping charge. Additional Questions If you have any questions please feel free to Contact Us. Categories Baby Books Electronics Fashion Games Health & Beauty Home, Garden & Pets Movies Music Sports & Outdoors Toys

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